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題名 | 稅法解釋函令之檢討--以釋字第287號解釋評析為中心=The Administrative Rulemaking under The Tax Law and The Constitutional Interpretation |
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作者 | 黃俊杰; 陳敏絹; Hwang, Chun-chieh; Chen, Min-chuan; |
期刊 | 中原學報 |
出版日期 | 19980500 |
卷期 | 26:2 1998.05[民87.05] |
頁次 | 頁39-48 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 法定程序; 法規命令; 稅法; 憲法解釋; Due process of law; Rule-making; Tax law; Constitutional interpretation; |
中文摘要 | 人民之財產未經法定程序不得侵奪,機關行為未經法定程序亦不得侵奪人民之財 產。行政機關制定命令,須獲得法律之授權。本又係在分析我國稅法行政命令制定之問題, 並檢討司法院憲法解釋 (釋字第 287 號 ) 之經驗。 |
英文摘要 | No person shall be deprived of property without due process of law and no agency action shall deprive any person of property without. The rule-making of the administrative agency must have the authorization from the law. This paper focuses on the problems of the administrative rule-making under the tax law of the R.O.C. and examines the experiences of the constitutional interpretation of the Judicial Yuan. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。